When proceedings are taken pursuant to this article the State Improvement Act of 1911 shall apply.
(Ord. 859; Formerly § 16-67)
As an alternative method for the collection of cash assessments or assessments of less than twenty-five dollars ($25.00) levied under the provisions of this article, the City Council may, and upon the written request of the contractor or his/her assigns must, by resolutions adopted at or before the first day of September, direct that such assessments be collected upon the tax roll upon which general taxes are collected for the City.
(Ord. 859; Formerly § 16-68)
The resolution provided for in SCCC § 16.10.100 shall contain a description of the properties so assessed, the amount of such assessments, together with interest thereon from the date of filing the original list of unpaid assessments and at the rate of one percent per month to the next succeeding thirty-first day of December of the tax year for which such roll shall have been prepared and the total amounts of principal and interest on each property.
(Ord. 859; Formerly § 16-69)
A certified copy of the resolution provided for in SCCC § 16.10.100 shall be delivered immediately to the officer designated by law to extend City taxes upon the tax roll on which they are collected.
Such officer shall extend upon such roll the total amounts of such assessments and interest.
(Ord. 859; Ord. 1104; Formerly § 16-70)
The amounts to be collected as provided in SCCC § 16.10.100 shall be so collected at the same time and in the same manner as general municipal taxes are collected and be subject to the same penalties and interest and to the same procedure under foreclosure and sale in case of delinquency as provided for general municipal taxes, all of which laws for the levy, enforcement and collection of which are hereby made applicable to such special assessment taxes.
(Ord. 859; Formerly § 16-71)
The assessments and the interest provided for by SCCC § 16.10.100 and entered on the rolls as provided in SCCC § 16.10.120 shall become due and payable to the contractor or his/her assigns at the office of the City Treasurer on the second day of January next succeeding.
Upon default in payment, the lands so assessed shall be sold in the same manner in which real property in the City is sold for the nonpayment of general municipal taxes and be subject to redemption within one year from the date of such sale in the same manner as such real property is redeemed from such delinquent sale. Upon failure of such redemption, such property shall in like manner be sold or pass by deed to the City. The City shall not, however, be required to pay into the assessment fund any part of such delinquency until such property be redeemed or sold and money received therefor.
(Ord. 859; Formerly § 16-72)
Upon receipt of the deed to property sold as provided in SCCC § 16.10.140, the City shall offer and sell such property at public auction in the manner provided by law for the sale of its tax deeded property and the amount of such assessment and the penalties and interest thereon less the costs of such sale shall be paid to the contractor or his/her assigns.
In the event there shall have been no bidder offering the amount then due on such property at the sale provided for in the preceding section, such property may, at the City's election, be declared sold to the owner of such assessment and in like manner be deemed to him and such assessment ordered satisfied of record.
(Ord. 859; Formerly § 16-73)